论文代写：财务报告
GAAP(一般公认会计原则)是所有行业的企业所使用的规则和戒律的集合，因此由企业创建的财务报告是标准化的格式。这样一来，企业就能够保持对所创建报告的一致性，而存在欺诈活动或错误的风险较小(Libby & Lindsay,2012)。根据GAAP的描述，业务必须使用年度报表来报告业务情况及其未来前景。这些报告和报表允许用户分析业务的财务修订和销售情况。这些报告是独立的，因此可以用于发现业务的下一个阶段。这样可以有效地利用管理来控制业务，并对其进行战略修正。
论文代写：财务报告
然而，这一业务利用了各种非公认会计方法来讨论财务业绩。Auntie的业务报告并不是针对新西兰的IFRS创建的。该业务的管理人员相信，这种非公认会计准则提供了有用的细节，因为它们对业务性能提供了重要的见解。这可能在内部用于评估业务性能和分析业务趋势。业务没有统一定义这些度量。它认为，其他企业使用不同种类的衡量标准来进行比较和统一，这是意料之中的(“恒天然合作集团有限公司”，2017年)。这些非gaap的财务方法不能在一个孤立的人身上看到，也不能被认为是对新西兰IFRS报告的替代。
论文代写：财务报告
The GAAP (generally accepted accounting principles) are all the sets of rulings and commandments which are utilised by businesses all over the industries so that the financial reports created by the business are in a standardised format. This way, the businesses are able to maintain consistency for reports created and there is lesser risk of fraudulent activities or errors (Libby & Lindsay, 2012). As per the GAAP, it is depicted that business must make use of annual statements for reporting the business situations and its future prospects. These reports and statements allow the user to analyse the financial amendments and sales of the business. These reports are independent and therefore, this can be used for finding out the next phase of development of the business. This can be effectively utilised by the management for controlling the business and making strategic amendments to it.
论文代写：财务报告
However, this business utilises various non-GAAP methods for discussing the financial performances. Auntie’s reports of the business are not created with respect to IFRS of New Zealand. The management of this business has a belief that this non-GAAP measure gives useful details because they give important insight on the business performance. This might be used internally for evaluating the business performances and analysing the business trends. The business has not defined these measures uniformly. What it believes is that other businesses uses different kinds of measures for comparison and uniformity is not expected (“Fonterra Co-operative Group Limited”, 2017). These non-GAAP financial methods must not be seen in an isolated person nor must these be considered to be replacement of reporting with respect to New Zealand IFRS.
